THIS IS A CONTINUATION OF AUDITING COURSE. IT INTENDS TO STRENGTHEN AND ENHANCE THE STUDENTS UNDERSTANDING IN AUDITING. IT IS MORE �CONCEPTUAL�� IN NATURE AS COMPARED TO THE FIRST COURSE IN AUDITING. AMONG THE TOPICS THAT WILL BE DISCUSSED ARE THE CODE OF ETHICS, AUDITORS� LIABILITY AND IN-DEPTH EXPLANATIONS ON ANALYTICAL PROCEDURES AND MATERIALITY CONCEPT. THIS COURSE WILL JUSTIFY OTHER ACTIVITIES THAN FINANCIAL STATEMENT AUDIT THAT CAN BE PERFORMED BY A PUBLIC ACCOUNTANT LIKE OPERATIONAL AUDIT, COMPLIANCE AUDIT AND INTERNAL AUDIT. OTHER COVERAGE OF THE COURSE INCLUDES AUDITING TECHNIQUES WITH THE ASSISTANCE OF COMPUTER, STATISTICAL SAMPLING, AUDIT INVESTIGATION, SPECIALISED AUDIT AND AUDITING IN THE PUBLIC SECTOR. CONCEPTS OF AUDIT RISK MODEL WILL ALSO BE DISCUSSED.